The Income Tax Act, especially as it relates to the not-for-profit sector, hasn't been updated in decades. One of the things in the Income Tax Act that the Canada Revenue Agency has been looking at, through a project called the non-profit risk identification project, is that the Income Tax Act doesn't allow non-profits to have any revenue, or profit, or a surplus of any sort.
When they say “any”, they mean none. They mean zero, so it's really difficult as a non-profit. We're of course encouraged to have balanced budgets. We can't generate a profit, but if we have a social enterprise, if we're providing training, for example, for young people with disabilities and there is a fee for that or there are charges for that, and at the end of the year we have extra revenue above what we expended, that should go into the next year's budget to reinvest into the service. There are some technicalities around whether we are allowed to do that or not.